GRI Sustainability Reporting Standards 2016 Reference Table

Note: “-” in the Table indicates that the contents of the item are not reported in the 2021 Integrated Report and Lion's website,.
Universal Standards Pages to find in Lion Integrated Report 2021 (PDF) Website
General Disclosures 2016
Oraganizational Profile
102-1 Name of the organization p81
102-2 Activities, brands, products, and services p7-8, p10, p34, p35-38, p39-42, p43-44, p50, p51, p73-75
102-3 Location of headquarters p81
102-4 Location of operations p39
102-5 Ownership and legal form p81
102-6 Markets served p7-8, p32, p35-38, p39-42, p43-44, p73-75
102-7 Scale of the organization p13, p36, p40, p44 p57-58, p71, p73-76, p77-78
102-8 Information on employees and other workers p80-81
102-9 Supply chain p30, p53-56
102-10 Significant changes to the organization and its supply chain p53-56
102-11 Precautionary Principle or approach p67-70
102-12 External initiatives p33, p54, p82
102-13 Membership of Associations p82
Strategy
102-14 Statement from senior decision-maker p5-6, p11-18
102-15 Key impacts, risks, and opportunities p27-32, p69-70
Ethics and integrity
102-16 Values, principles, standards, and norms of behavior p1, p4
102-17 Mechanisms for advice and concerns about ethics p67-68
Governance
102-18 Governance structure p28, p59, p68
102-19 Delegating authority p59-60
102-20 Executive-level responsibility for economic, environmental, and social topics p28, p59-62, p63-64
102-21 Consulting stakeholders on economic, environmental, and social topics p18, p27-28, p59-62
102-22 Composition of the highest governance body and its committees p28, p59-62, p63-64
102-23 Chair of the highest governance body p63
102-24 Nominating and selecting the highest governance body p59-64
102-25 Conflicts of interest p59-62
102-26 Role of highest governance body in setting purpose, values, and strategy p59-62
102-27 Collective knowledge of highest governance body p28, p59-62, p63-64
102-28 Evaluating the highest governance body’s performance p61, p65-66
102-29 Identifying and managing economic, environmental, and social impacts p27-34, p72, p79-80
102-30 Effectiveness of risk management processes p27, p59-62, p69-70
102-31 Review of economic, environmental, and social topics p27-28, p59-61, p69-70
102-32 Highest governance body’s role in sustainability reporting p28
102-33 Communicating critical concerns p69-70
102-34 Nature and total number of critical concerns p69-70
102-35 Remuneration policies p65-66
102-36 Process for determining remuneration p65-66
102-37 Stakeholders’ involvement in remuneration p65-66
102-38 Annual total compensation ratio p65-66 -
102-39 Percentage increase in annual total compensation ratio - -
Stakeholder Engagement
102-40 List of stakeholder groups p27
102-41 Collective bargaining agreements -
102-42 Identifying and selecting stakeholders -
102-43 Approach to stakeholder engagement -
102-44 Key topics and concerns raised p27-30
Reporting Practice
102-45 Entities included in the consolidated financial statements p3, p39, p43-44, p75
102-46 Defining report content and topic Boundaries p3, p39, p43-44, p75
102-47 List of material topics p27-30
102-48 Restatements of information - -
102-49 Changes in reporting - -
102-50 Reporting period p3
102-51 Date of most recent report - -
102-52 Reporting cycle - -
102-53 Contact point for questions regarding the report Back Cover -
102-54 Claims of reporting in accordance with the GRI Standards p3
102-55 GRI content index This Table This Table
102-56 External assurance -
Management Approach and Topic-specific Standards Pages to find in Lion Integrated Report 2021 (PDF) Website
Economic Topics
Economic Performance
103 Management Approach p73-78
201-1 Direct economic value generated and distributed p13, p35-36, p39-40, p43-44, p57-58, p73-78 -
201-2 Financial implications and other risks and opportunities due to climate change p27, p33-34, p69-70
201-3 Defined benefit plan obligations and other retirement plans -
201-4 Financial assistance received from government - -
Indirect Economic Impacts
103 Management Approach p27-28, p59-60 -
203-1 Infrastructure investments and services supported p26, p53-56, p57-58 -
203-2 Significant indirect economic impacts - -
Procurement Practices
103 Management Approach p27-28, p30, p54
204-1 Proportion of spending on local suppliers - -
Anti-corruption
103 Management Approach p27-28, p30, p67-68, p69-70
205-1 Operations assessed for risks related to corruption p54, p69-70 -
205-2 Communication and training about anti-corruption policies and procedures p54, p67-68 -
205-3 Confirmed incidents of corruption and actions taken - -
Anti-competitive Behavior
103 Management Approach p27-28, p30, p54, p67-68 -
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices - -
Environmental Topics
Materials
103 Management Approach p27-30, p33-34, p53-54, p69-70, p79
301-1 Materials used by weight or volume p10, p33-34, p54, p79
301-2 Recycled input materials used p10, p33-34, p54, p79
301-3 Reclaimed products and their packaging materials p10, p33-34, p54, p79
Energy
103 Management Approach p27-30, p33-34, p53-54, p69-70, p79
302-1 Energy consumption within the organization p33-34, p55, p72, p79
302-2 Energy consumption outside of the organization p33-34, p55, p72, p79
302-3 Energy intensity p33-34, p55, p72, p79
302-4 Reduction of energy consumption p33-34, p55, p72, p79
302-5 Reductions in energy requirements of products and services p33-34, p55, p72, p79
Water
103 Management Approach p27-30, p33-34, p53-54, p69-70, p79
303-1 Water withdrawal by source p33-34, p72, p70
303-2 Water sources significantly affected by withdrawal of water -
303-3 Water recycled and reused p33-34, p72, p79
Biodiversity
103 Management Approach p27-30, p54, p79
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas p54, p79
304-2 Significant impacts of activities, products, and services on biodiversity -
304-3 Habitats protected or restored -
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -
Emissions
103 Management Approach p18, p27-30, p33-34, p53-56, p69-70, p79
305-1 Direct (Scope 1) GHG emissions p34, p72, p79
305-2 Energy indirect (Scope 2) GHG emissions p34, p79
305-3 Other indirect (Scope 3) GHG emissions p34, p79
305-4 GHG emissions intensity p34, p79
305-5 Reduction of GHG emissions p10, p33-34, p56, p72, p79
305-6 Emissions of ozone-depleting substances (ODS) - -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions -
Effluents and Waste
103 Management Approach p27-30, p33-34, p79
306-1 Water discharge by quality and destination -
306-2 Waste by type and disposal method p79
306-3 Significant spills -
306-4 Transport of hazardous waste -
306-5 Water bodies affected by water discharges and/or runoff -
Environmental Compliane
103 Management Approach p27-30, p33-34, p79
307-1 Non-compliance with environmental laws and regulations -
Supplier Environmental Assessment
103 Management Approach p33-34, p54, p79
308-1 New suppliers that were screened using environmental criteria p54
308-2 Negative environmental impacts in the supply chain and actions taken p54
Social
Employement
103 Management Approach p27-30, p45-48, p69-70,72, p80
401-1 New employee hires and employee turnover p46, p80
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees - -
401-3 Parental leave p45-8, p80
Labor/Management Relations
103 Management Approach p27-30, p45-48, p69-70, p80
402-1 Minimum notice periods regarding operational changes - -
Occupational Health and Safety
103 Management Approach p27-30, p45-48, p69-70
403-1 Workers representation in formal joint management–worker health and safety committees -
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities -
403-3 Workers with high incidence or high risk of diseases related to their occupation - -
403-4 Health and safety topics covered in formal agreements with trade unions - -
Training and Education
103 Management Approach p27-30, p44-48, p69-70, p80
404-1 Average hours of training per year per employee - -
404-2 Programs for upgrading employee skills and transition assistance programs p45-48, p51-52
404-3 Percentage of employees receiving regular performance and career development reviews - -
Diversity and Equal Opportunity
103 Management Approach p27-30, p45-48, p69-70, p80
405-1 Diversity of governance bodies and employees p45-46, p72, p80
405-2 Ratio of basic salary and remuneration of women to men - -
Non-discrimination
103 Management Approach p27-30, p45-48, p69-70
406-1 Incidents of discrimination and corrective actions taken -
Freedom of Association and Collective Bargaining
103 Management Approach p27-30, p45-48, p54, p69-70
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk p54
Child Labor
103 Management Approach p27-30, p54
408-1 Operations and suppliers at significant risk for incidents of child labor p54
Forced or Compulsory Labor
103 Management Approach p27-30, p54
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor p54
Human Rights Assessment
103 Management Approach p27-30, p54, p69-70
412-1 Operations that have been subject to human rights reviews or impact assessments p67-70
412-2 Employee training on human rights policies or procedures p67-70
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening - -
Local Communities
103 Management Approach p27-30, p80
413-1 Operations with local community engagement, impact assessments, and development programs p7-10, p31-32, p39-42
413-2 Operations with significant actual and potential negative impacts on local communities - -
Supplier Social Assessment
103 Management Approach p27-30, p54
414-1 New suppliers that were screened using social criteria -
414-2 Negative social impacts in the supply chain and actions taken p27, p54, p69-70
Customer Health and Safety
103 Management Approach p27-30
416-1 Assessment of the health and safety impacts of product and service categories p69-70
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services - -
Marketing and Labeling
103 Management Approach p69-70
417-1 Requirements for product and service information and labeling p69-70
417-2 Incidents of non-compliance concerning product and service information and labeling -
417-3 Incidents of non-compliance concerning marketing communications - -
Customer Privacy
103 Management Approach p27-30, p69-70 -
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data - -
Socioeconomic Compliance
103 Management Approach p27-30, p67-70
419-1 Non-compliance with laws and regulations in the social and economic area - -

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